Three-part examination
SEE1: Part 1 — Individuals; SEE2: Part 2 — Businesses; SEE3: Part 3 — Representation, Practices and Procedures. Each part has 100 multiple-choice questions, including 85 scored and 15 unscored questions, and 3.5 hours of exam time. Parts may be taken in any order.
Exam overview
- Exam summary
- The three-part IRS Special Enrollment Examination administered by PSI.
- Exam-specific prerequisites
- Yes
- Prerequisite explanation
- A current IRS-issued PTIN is required to schedule.
Exam structure
- Number of questions
- 100 per part: 85 scored and 15 unscored.
- Exam duration
- 3.5 hours per part.
- Exam format
- Three multiple-choice parts; parts may be taken in any order.
- Testing method
- Both
- Exam content / topic overview
- Part 1 — Individuals; Part 2 — Businesses; Part 3 — Representation, Practices and Procedures.
Cost & attempts
- Exam fee
- $317 per part for the May 2026–February 2029 testing periods: $66 federal user fee plus $251 contractor charge; recheck before freeze.
- Retake policy
- Up to four attempts per part in the July 1, 2026–February 28, 2027 testing window; recheck current window before freeze.
Scheduling & accessibility
- Scheduling instructions
- Schedule through PSI online or by telephone at least 24 hours in advance; payment is due when scheduling.
- Accommodations information
- Request through the PSI candidate portal during scheduling and provide supporting documentation from a qualified medical authority or specialist. No veteran-specific benefit is established.
Administrator (time-sensitive)
- Current exam administrator
- PSI Services
- Administrator effective date
- 2026-03-01
- Administrator last verified date
- 2026-10-07
- Official scheduling / reference source
- https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions
- Previous administrator / history
- PSI replaced Prometric effective March 1, 2026.
Source governance
- Official candidate handbook / exam outline
- https://test-takers.psigov.us/api/content/bulletin/12238
- Primary authoritative source
- https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agents-frequently-asked-questions
- Last verified date
- 2026-10-07
- Verification status
- In-review
- Review / recheck date
- 2026-11-07
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